MVV303K Procedural and Material Aspects of Taxpayer's Rights Protection in Poland & in International Context

Faculty of Law
Spring 2020

The course is not taught in Spring 2020

Extent and Intensity
0/1/0. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
prof. dr hab. Bogumil Brzezinski (seminar tutor), doc. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
prof. dr hab. Adam Nita (seminar tutor), doc. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
Guaranteed by
doc. JUDr. Ing. Michal Radvan, Ph.D.
Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Faculty of Law
Timetable of Seminar Groups
MVV303K/01: No timetable has been entered into IS.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 0/30, only registered: 0/30
fields of study / plans the course is directly associated with
there are 38 fields of study the course is directly associated with, display
Course objectives
Main objectives are as follows: - to understand and explain instruments of tax payer’s rights protection. This is connected both with material law as well as with proceedings. The participants will get to know general principles of material law connected with it, among them the constitutional regulation, according to witch taxes can be passed only by parliament, legal principles of tax payer’s protection, as well as presumptions in tax law which protects taxpayers. In the procedural part of a lecture it will be mentioned about instance and court’s control of tax decisions. It will rise an opportunity to compare Czech and Polish system of taxpayer’s protection.
Learning outcomes
At the end of the course, students should be able to:
- to understand how a taxpayer (as a weaker than a State party of a tax law obligation relationship) is protected according to Polish and international tax law.
It will be possible to recognize both advantages as well as disadvantages if these legal constructions. An international perspectives will be considered too.
Syllabus
  • 1. Constitutional foundations of tax law.
  • 2. Principles of tax law.
  • 3. Principles of tax assessment and presumptions.
  • 4. Expiration in tax law.
  • 5. Tax proceedings.
  • 6. Instance control of tax decisions.
  • 7. Duration of proceedings.
  • 8. Cost of the proceedings.
  • 9. The structure and role of administrative courts in Poland.
  • 10. Claim to the Province Administrative Court.
  • 11. Cassation to the Supreme Administrative Court.
  • 12. European Convention of Human Rights and taxation.
  • 13. Taxpayer’s Advocate.
  • 14. Taxpayer’s Chapters of Rights.
Literature
  • Articles and sources of law given to the students during the lecture.
Teaching methods
Lessons with discussion.
Assessment methods
Semestral paper.
Language of instruction
English
Further Comments
Study Materials
The course is taught only once.
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